1 B.4.B. Salsa has two service departments, the IT Department and HR Department. Salsa has also two production departments, the Cutting department and the Mixing Department. The usage of the two service departments output for the year is as follows: Provider of Service User of Service IT HR HR 15 96 IT 5 % Cutting 45 96 6596 Mixing 4096 3096 The budgeted costs in the two service departments for the year as follows: T: $ 120,000 HR: $ 280,000 Use reciprocal services method to allocate the budgeted costs of the two service departments on production departments